CLAIM FOR REAL PROPERTY TAX DEDUCTION ON DWELLING HOUSE OF QUALIFIED NEW JERSEY RESIDENT SENIOR CITIZEN, DISABLED PERSON, OR SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER

Sep 19, 2026

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Form for claiming a real property tax deduction for a qualifying New Jersey resident senior citizen, disabled person, or surviving spouse/surviving civil union partner. Collects claimant identity, dwelling location (street, block/lot/qualifier), tax year, New Jersey citizenship and residency details, and owner/occupant information including co-op/mutual housing corporation fields. Requires annual income limit affirmation, birth date and marital/civil union status, eligibility selection (age 65+/55+ survivor, disability with certification, or surviving status), and other-dwelling deduction declarations, plus claimant certification and official approval sections.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Claimant Information

Dwelling Location and Tax Year

Eligibility Requirements

Citizen & Resident

Owner & Occupant

Annual Income Limit

Birth Date and Marital/Civil Union Status

Senior/Disabled/Surviving Status

Declarations and Certification

Other Dwelling Deduction

Signature and Date

Official Use Only

Assessor/Collector Approval

General Instructions

Application Filing Period

Eligibility Dates

Citizen & Resident Defined

CLAIM FOR REAL PROPERTY TAX DEDUCTION ON DWELLING HOUSE OF QUALIFIED NEW JERSEY RESIDENT SENIOR CITIZEN, DISABLED PERSON, OR SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER (N.J.S.A. 54:4-8.40 et seq. ; L.1963 c.172 as amended) (N.J.A.C. 18:14-1.1 et seq. ); Civil Union Act PL 2006 , c. 103, effective 2/19/07 IMPORTANT: File this completed claim with your municipal tax assessor or collector. (See instructions on reverse. ) 1. CLAIMANT NAME | Name(s) of claimant owner(s) permanently residing in dwelling house.
2. DWELLING LOCATION | | | --- | --- | | Street Address of resident owner claimant's dwelling. | (Unit \# if Co-op) | | County & Municipality | Claimant Phone Number | | Block / Lot / Qualifier Claimant Email
3. YEAR OF DEDUCTION This deduction is claimed for the tax year (indicate tax year) .
4. CITIZEN & RESIDENT (Complete A & B)
A. I was a citizen of New Jersey as of October 1 of the pretax year, i.e. , the year prior to the tax year for which deduction is claimed; and
B. I was also a legal or domiciliary resident of New Jersey for at least one year immediately prior to October 1 pretax year. See instructions 2 & 3.
5. OWNER & OCCUPANT
I (my spouse/civil union partner and I, as tenants by entirety), solely owned, held title to above identified dwelling occupied as my (our) principal or permanent residence as of October 1 of the pretax year. See instructions 4 & 5.
**Complete 5a only if partial owners | | | 5a. Name of part owner % ownership interest in property
**Complete 5b only if resident-tenant shareholder in Cooperative or Mutual Housing Corporation | | | 5b. Corporation Name of Cooperative or Mutual Housing | | Co-op/M. H. Corp. Street Address Municipality State $ Co-op Net Property Tax Amount for Unit Mutual Housing Corp. 6. ANNUAL INCOME LIMIT (must be reaffirmed by March 1 following year for which deduction was given. ) During the tax year for which the deduction is claimed, I reasonably anticipate that my annual income (and that of my spouse/civil union partner combined) will not exceed $10,000 after a permitted exclusion of Social Security Benefits, or Federal Government Retirement/Disability Pension, or State, County, Municipal Government and their political subdivisionsand agencies Retirement/Disability Pension. See instructions 6 & 8. 7. BIRTH DATE-MARITAL/CIVIL UNION STATUS A. Date of Birth B. Single Married/Civil Union Partner Surviving Spouse/Surviving Civil Union Partner Legally Separated/Divorced/Dissolutioned 8. SENIOR OR DISABLED CITIZEN OR SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER (Choose A, B, or C) A. I was age 65 or more years as of December 31, of the year prior to tax year for which deduction is claimed. B. I was permanently and totally disabled and unable to be gainfully employed as of December 31 of the year prior to the tax year. ATTACH PHYSICIAN'S OR SOCIAL SECURITY DISABILITY OR NEW JERSEY COMMISSION FOR BLIND CERTIFICATE. C. I was a surviving spouse/surviving civil union partner as of October 1 of the year prior to the tax year and have not remarried/entered into a new civil union partnership. I was age 55 or more as of December 31 of the year prior to the tax year and at time of my spouse's/civil union partner’s death. **My deceased spouse/civil union partner at his or her death was receiving a senior citizen's property tax deduction or a permanently and totally disabled person's property tax deduction. 9. REAL PROPERTY TAX DEDUCTION OTHER DWELLING I (and my spouse/civil union partner) did not receive a senior or disabled citizen or surviving spouse/civil union partner (if applicable) property tax deduction on another dwelling for the same tax year except on my (our) former home identified below where I (we) resided from month/year to month/year. Street Address Municipality I certify the above declarations are true to the best of my knowledge and belief and understand they will be consi

FAQs

Where and when must the completed claim be filed?

File with the municipal tax assessor from October 1 through December 31 of the pretax year, or with the municipal tax collector from January 1 through December 31 of the calendar tax year.

What eligibility dates determine qualification for the deduction?

Eligibility is established in the year prior to the calendar tax year for citizenship as of October 1, property ownership as of October 1, residence in New Jersey and the dwelling house as of October 1, residence in New Jersey for 1 year immediately prior to October 1, and senior age or disability/surviving requirements as of specific year-end dates.

What documentation is required if the claimant is claiming based on permanent and total disability?

Attach a physician's certificate or a Social Security disability certificate, or a New Jersey Commission for the Blind certificate.

Sep 19, 2026

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